B.M. ECO DRIVE: what changed
B.M. ECO DRIVE
Largest movements
- Receivables within one year +€8,545
up €8,545 (+354%), from €2,412 to €10,957
of which Trade receivables: +€10,486
- Tangible fixed assets -€3,630
down €3,630 (-81.6%), from €4,446 to €816
- Deferred charges and accrued income -€2,861
no longer reported in 2025 (was €2,861)
- Cash +€593
up €593 (+11.4%), from €5,180 to €5,773
mainly Depreciation (+€3,630) and Deferred charges and accrued income (+€2,861)
- Financial fixed assets -€400
no longer reported in 2025 (was €400)
- Tax, wage and social debts +€1,217
up €1,217 (+49.6%), from €2,453 to €3,670
of which Taxes: +€670
- Profit (loss) carried forward +€675
up €675 (+6.2%), from €10,927 to €11,602
- Trade debts +€190
up €190 (+45.3%), from €419 to €609
- Gross operating margin -€5,986
down €5,986 (-56.2%), from €10,646 to €4,660
- Other operating charges -€1,970
no longer reported in 2025 (was €1,970)
- Taxes -€1,175
down €1,175 (-86.5%), from €1,358 to €183
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,299 | €17,546 | +€2,247 | +14.7% |
| Fixed assets | 21/28 | €4,846 | €816 | -€4,030 | -83.2% |
| Tangible fixed assets | 22/27 | €4,446 | €816 | -€3,630 | -81.6% |
| Furniture and vehicles | 24 | €4,446 | €816 | -€3,630 | -81.6% |
| Financial fixed assets | 28 | €400 | - | -€400 | |
| Current assets | 29/58 | €10,453 | €16,730 | +€6,277 | +60.0% |
| Amounts receivable within one year | 40/41 | €2,412 | €10,957 | +€8,545 | +354% |
| Trade receivables | 40 | €178 | €10,664 | +€10,486 | +5,891% |
| Other amounts receivable | 41 | €2,234 | €293 | -€1,941 | -86.9% |
| Cash at bank and in hand | 54/58 | €5,180 | €5,773 | +€593 | +11.4% |
| Deferred charges and accrued income | 490/1 | €2,861 | - | -€2,861 | |
| Total equity and liabilities | 10/49 | €15,299 | €17,546 | +€2,247 | +14.7% |
| Equity | 10/15 | €12,427 | €13,102 | +€675 | +5.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,927 | €11,602 | +€675 | +6.2% |
| Amounts payable | 17/49 | €2,872 | €4,444 | +€1,572 | +54.7% |
| Amounts payable within one year | 42/48 | €2,872 | €4,444 | +€1,572 | +54.7% |
| Trade debts | 44 | €419 | €609 | +€190 | +45.3% |
| Suppliers | 440/4 | €419 | €609 | +€190 | +45.3% |
| Taxes, remuneration and social security | 45 | €2,453 | €3,670 | +€1,217 | +49.6% |
| Taxes | 450/3 | €2,453 | €3,123 | +€670 | +27.3% |
| Remuneration and social security | 454/9 | - | €547 | +€547 | |
| Other amounts payable | 47/48 | - | €165 | +€165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,630 | €3,630 | = | 0.0% |
| Other operating charges | 640/8 | €1,970 | - | -€1,970 | |
| Gross operating margin | 9900 | €10,646 | €4,660 | -€5,986 | -56.2% |
| Operating profit (loss) | 9901 | €5,046 | €1,030 | -€4,016 | -79.6% |
| Financial charges | 65/66B | €226 | €172 | -€54 | -23.9% |
| Recurring financial charges | 65 | €226 | €172 | -€54 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €4,820 | €858 | -€3,962 | -82.2% |
| Income taxes | 67/77 | €1,358 | €183 | -€1,175 | -86.5% |
| Profit (loss) for the period | 9904 | €3,462 | €675 | -€2,787 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,462 | €675 | -€2,787 | -80.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.